What is Form 26AS in Indian income tax?
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Form 26AS is a consolidated statement of tax credits available to a taxpayer in a financial year. It includes details of TDS (Tax Deducted at Source) deducted by deductors, advance tax payments made by the taxpayer, self-assessment tax payments, and refunds received, if any. Taxpayers can view and verify their tax credits against Form 26AS before filing their income tax returns to ensure accuracy.